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Annual Financial Statement

Provision of end-year statements is handled in accordance with the rules of commercial law and tax legislation.  Because of ever increasing tax raising measures, fiscal legislation and commercial law increasingly drift apart, forcing the production of a commercial balance as well as a divergent tax balance.

Preparing these balances increasingly leads to a point where best possible decisions have to be made whether, on the one hand, to demonstrate strength – or whether to reduce the tax burden by showing relatively low profits in order to reduce tax.  Aurum will sensitively support you in your decision making process; we will also be available for discussions with your bankers – if you so desire.  In this, clients will also profit from our good reputation, which we have built over many years.

Annual accounts issued by us contain so-called “certificates”.  These are worded in such a way as to show to which degrees of intensity annual balance checks were carried out. Banking institutions often ask to see annual accounts with validity checks. This stretches from a simple certificate for annual accounts without checks and goes up to certificates, the required quality of which comes close to a full attestation. The latter is required when extensive checks have been carried out.

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